9911796707
TMI Blog2024 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... acts to invoke the extended period of limitation. Thus, the demand made against the goods imported against Bill of Entry No. 435639 dated 11.06.2010 by issuing a Show Cause Notice after 1 year and 6(six) months is barred by limitation and impugned orders are unsustainable. Classification - HELD THAT:- The issue of classification of the impugned imported goods is not decided as the issue of limitation is considered, and it is found that the impugned order is unsustainable on limitation. Appeal allowed. - Hon'ble P.A. Augustian, Member (Judicial) And Hon'ble Mr. Pullela Nageswara Rao, Member (Technical) Shri Akbar Basha, CA for the Appellant Shri Neeraj Kumar, Authorised Representative for the Respondent ORDER Per : P. A. Augustian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts at the time of import. The matter was adjudicated and as per the impugned order, the Adjudication Authority confirmed the demand of duty and also imposed equal amount of penalty under Section 114A of the Customs Act, 1962. Aggrieved by the order, an appeal was filed before the Commissioner (Appeals) and the Commissioner (Appeals) also upheld the Order-in-Original issued by the Adjudicating Authority. Aggrieved by said order, present appeal is filed. 3. When the appeal came up for hearing, Learned Chartered Accountant (CA) or the Appellant submits that; the demand of duty is barred by limitation; Show Cause Notice dated 17.12.2011 was issued after more than 1 years and 6 months for the goods imported against Bill of Entry No. 435639 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on the same, declaration was made, moreover, at the time of assessment proper officer accepted the same after considering the issues in detail; there was no investigation conducted, no statement recorded from the Appellant, though it is alleged that there is suppression of facts at the time of import; thus the extended period of limitation cannot be invoked in such cases. 5. Regarding the issue on merit, Learned Chartered Accountant (CA) also drew our attention to the Judgment of the Hon ble Supreme Court in the matter of Northern Plastics Ltd., Vs. CC CE (1998 (101) ELT 549 (SC), where in it held that: - While dealing with such a claim in respect of payment of customs duty, we have already observed that the declaration was in the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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